Which Beacons Support Bluetooth 5.0?

Almost all the beacons are Bluetooth 4.x. Here are some posts from our blog that clarify the situation:
https://www.beaconzone.co.uk/blog/bluetooth-5-in-smartphones/
https://www.beaconzone.co.uk/blog/update-on-bluetooth-5-and-beacons/

The AC-BLE-T110G supports Bluetooth 5 Long Range Coded PHY.

As there are few smartphones that fully support 5.x, beacon manufacturers have not been forthcoming with new or updated beacons.